{
  "url": "https://openlegislation.uk/finance-no-2-act-2010/section-3",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2010/section-3.json",
  "legislation": "ukpga/2010/31",
  "legislation_title": "Finance (No. 2) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2010",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Rate of value added tax",
  "text": "(1) In section 2(1) of VATA 1994 (rate of VAT), for “17.5 per cent” substitute “ 20 per cent ”.\n(2) In section 21(4) of that Act (restriction on value of imported goods), for “28.58 per cent” substitute “ 25 per cent ”.\n(3) The amendment made by subsection (1) has effect in relation to any supply made on or after 4 January 2011 and any acquisition or importation taking place on or after that date.\n(4) The amendment made by subsection (2) has effect in relation to goods imported on or after 4 January 2011.\n(5) Schedule 2 contains provision for a supplementary charge to value added tax on supplies spanning the date of the VAT change.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/31/section/3",
    "retrieved_at": "2026-10-29T09:09:51.999037+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}